The bill contained provisions on several aspects of taxation of telecommunications, including defining the provision of public telecommunication services by means of an electronic network in Hungary as a taxable activity. The service provider will be the entity taxed, with the amount based on both the number of minutes the network is used and the number of messages involved. (Id.)

There will be several types of calls that are exempt from taxation:

· emergency calls;

· calls to and from charities;

· test calls; and

· calls totaling up to ten minutes each month when placed by an individual. (Id.)

The tax, which will become effective on July 1, 2012, will be capped at HUF700 (about US$2.89) a month for each individual subscriber and HUF2,500 (about US$10.30) for other subscribers. It will be collected by the 20th day of the month after the taxable service is provided. (Id.)

The Global Legal Monitor is an online publication from the Law Library of Congress covering legal news and developments worldwide. It is updated frequently and draws on information from the Global Legal Information Network, official national legal publications, and reliable press sources. You can find previous news by searching the GLM.